E.M.J. Trucks: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
E.M.J. Trucks
Largest movements
- Receivables within one year -€16,392
down €16,392 (-21.4%), from €76,648 to €60,256
of which Other amounts receivable: -€11,392
- Cash -€9,049
down €9,049 (-56.4%), from €16,053 to €7,004
mainly Net result for the year (-€24,808) and Trade debts (-€9,488)
- Tangible fixed assets -€6,243
down €6,243 (-28.6%), from €21,821 to €15,578
- Stocks and contracts -€2,612
down €2,612 (-53.3%), from €4,900 to €2,288
- Profit (loss) carried forward -€24,808
down €24,808 (-14.2%), from -€174,233 to -€199,041
- Trade debts -€9,488
down €9,488 (-44.6%), from €21,277 to €11,789
- Gross operating margin -€27,005
down €27,005, from €13,559 to -€13,447
- Financial charges -€19,131
down €19,131 (-99.7%), from €19,186 to €55
- Financial income +€1,244
up €1,244 (+53.9%), from €2,307 to €3,550
- Depreciation -€988
down €988 (-8.1%), from €12,205 to €11,217
- Other operating charges -€430
down €430 (-19.0%), from €2,269 to €1,839
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,198 | €86,287 | -€33,911 | -28.2% |
| Fixed assets | 21/28 | €21,861 | €15,658 | -€6,203 | -28.4% |
| Tangible fixed assets | 22/27 | €21,821 | €15,578 | -€6,243 | -28.6% |
| Plant, machinery and equipment | 23 | €3,708 | €1,760 | -€1,948 | -52.5% |
| Furniture and vehicles | 24 | €12,008 | €9,385 | -€2,622 | -21.8% |
| Other tangible fixed assets | 26 | €6,106 | €4,433 | -€1,673 | -27.4% |
| Financial fixed assets | 28 | €40 | €80 | +€40 | +100% |
| Current assets | 29/58 | €98,336 | €70,629 | -€27,707 | -28.2% |
| Stocks and contracts in progress | 3 | €4,900 | €2,288 | -€2,612 | -53.3% |
| Stocks | 30/36 | €4,900 | €2,288 | -€2,612 | -53.3% |
| Amounts receivable within one year | 40/41 | €76,648 | €60,256 | -€16,392 | -21.4% |
| Trade receivables | 40 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts receivable | 41 | €71,648 | €60,256 | -€11,392 | -15.9% |
| Cash at bank and in hand | 54/58 | €16,053 | €7,004 | -€9,049 | -56.4% |
| Deferred charges and accrued income | 490/1 | €735 | €1,081 | +€346 | +47.1% |
| Total equity and liabilities | 10/49 | €120,198 | €86,287 | -€33,911 | -28.2% |
| Equity | 10/15 | €52,276 | €27,469 | -€24,808 | -47.5% |
| Contributions | 10/11 | €226,510 | €226,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,233 | -€199,041 | -€24,808 | -14.2% |
| Provisions and deferred taxes | 16 | €31,198 | €31,198 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €31,198 | €31,198 | = | 0.0% |
| Pensions and similar obligations | 160 | €31,198 | €31,198 | = | 0.0% |
| Amounts payable | 17/49 | €36,724 | €27,621 | -€9,103 | -24.8% |
| Amounts payable within one year | 42/48 | €36,636 | €27,531 | -€9,105 | -24.9% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €21,277 | €11,789 | -€9,488 | -44.6% |
| Suppliers | 440/4 | €21,277 | €11,789 | -€9,488 | -44.6% |
| Taxes, remuneration and social security | 45 | €359 | €742 | +€383 | +107% |
| Taxes | 450/3 | €359 | €742 | +€383 | +107% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Non-recurring operating income | 76A | - | €238 | +€238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,205 | €11,217 | -€988 | -8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €500 | €900 | +€400 | +80.0% |
| Other operating charges | 640/8 | €2,269 | €1,839 | -€430 | -19.0% |
| Non-recurring operating charges | 66A | €0 | €518 | +€518 | |
| Gross operating margin | 9900 | €13,559 | -€13,447 | -€27,005 | |
| Operating profit (loss) | 9901 | -€1,415 | -€27,920 | -€26,505 | -1,873% |
| Financial income | 75/76B | €2,307 | €3,550 | +€1,244 | +53.9% |
| Recurring financial income | 75 | €2,307 | €3,550 | +€1,244 | +53.9% |
| Financial charges | 65/66B | €19,186 | €55 | -€19,131 | -99.7% |
| Recurring financial charges | 65 | €19,186 | €55 | -€19,131 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,295 | -€24,425 | -€6,130 | -33.5% |
| Income taxes | 67/77 | €359 | €383 | +€24 | +6.7% |
| Profit (loss) for the period | 9904 | -€18,654 | -€24,808 | -€6,154 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,654 | -€24,808 | -€6,154 | -33.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.